If a Town Is in a Perfect Tiebout Equilibrium (All

If a town is in a perfect Tiebout equilibrium (all residents value public goods at their tax cost) ,then:

A) there is no burden associated with property taxation,it is simply a price residents voluntarily pay.
B) the burden of property taxation falls on homeowners since those with more expensive homes must pay more in taxes.
C) the burden of property taxation is much higher in communities with superior public goods (education and city services) .
D) the burden of property taxation is split between land and improvements (structures) .